The Supreme Court has today , Wednesday,, May 4, 2022 dismissed an interlocutory injunction filed by three minority MPs seeking to cease the implementation of the Electronic Transfer Levy (E-Levy).
Three Members of Parliament; Minority Leader, Haruna Iddrisu; Mahama Ayariga (Bawku Central) and Samuel Okudzeto Ablakwa (North Tongu) are seeking the Supreme Court to restrain the Ghana Revenue Authority (GRA) from implementing the E-Levy until the final determination of an earlier substantive suit challenging the constitutionality of the bill by Parliament.
In an unanimous decision at the court, a 7 -member panel of the apex court held that irreparable damage will be caused to the public if the implementation of the E-Levy is put on hold and the substantive case challenging its constitutionality fails.
According to the court, in the event the substantive suit succeeds, the Ghana Revenue Authority (GRA ) had the means to refund the E-Levy already paid back to the public.
However, it said if the E-Levy is put on hold and the substantive case fails, it would cause irreparable damage to the government as it cannot collect the money already lost.
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“Greater hardships will be caused to the state in meeting its developmental obligation to the people, the court held.
However, the court ordered the GRA to keep records of the levy collected so far so that in the event the substantive case succeeds , it could refund the money back to the public.
Lead counsel for minority, Godwin Edudzi Tamaklo argued that greater parties will suffer, adding the e-levy did not seek the interest of the public.
Attorney General and Minister for Justice, Godfred Yeboah Dame opposed the injunction by the three minority members.
